Allowing an accounts payable clerk access to the vendor master file so the clerk can add or delete names is a violation of which of the following fraud prevention practices?

Allowing an accounts payable clerk access to the vendor master file so the clerk can add or delete names is a violation of which of the following fraud prevention practices?
A . Offline entry controls and limits
B . Separation of duties
C . Signature authorities
D . Rotation of duties

Answer: B

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